Convener

*Kenneth Gibson (Cunninghame North) (SNP)

Deputy convener

*John Mason (Glasgow Shettleston) (SNP)

Committee members

*Jackie Baillie (Dumbarton) (Lab)

*Richard Baker (North East Scotland) (Lab)

*Gavin Brown (Lothian) (Con)

*Mark McDonald (Aberdeen Donside) (SNP)

*Jean Urquhart (Highlands and Islands) (Ind)

Committee substitutes

Jackson Carlaw (West Scotland) (Con)

Bob Doris (Glasgow) (SNP)

The following also participated:

Alison Cumming (Scottish Government)

Sean Neill (Scottish Government)

John St Clair (Scottish Government)

Edward Troup (HM Revenue and Customs)

Sarah Walker (HM Revenue and Customs)

Clerk to the committee

James Johnston